Finance (Local Property Tax) Act 2012 section 133A

Personal representatives

Section 133A allows the personal representative of a deceased sole liable person to defer local property tax (LPT) on a residential property for a limited period while the estate is being administered.

• Where a sole liable person dies, their personal representative may claim deferral of any LPT that is unpaid at the date of death, was already deferred by the deceased, or falls due within three years after the date of death.
• The deferral ends when the personal representative is in a position to transfer the property to a beneficiary or distribute the proceeds from its sale, or after three years from the date of death — whichever comes first.
• All deferred amounts become payable by the personal representative at the point the deferral ends.
• The three-year time limit applies regardless of which category the deferred LPT falls into (unpaid at death, previously deferred, or falling due after death).